Legal Opinion
Estate of Callahan v. Commissioner
United States Tax Court
Decided July 13, 1981No. Docket Nos. 5358-77, 4006-79UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF MAE E. CALLAHAN, DECEASED, RIVER FOREST STATE BANK AND TRUST COMPANY, TRUSTEE, ET AL, 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Callahan v. Commissioner
Docket Nos. 5358-77, 4006-79.
United States Tax Court
T.C. Memo 1981-357; 1981 Tax Ct. Memo LEXIS 382; 42 T.C.M. (CCH) 362; T.C.M. (RIA) 81357;
July 13, 1981.
Robert A. Bransley, for the petitioner.
Judith Picken, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner determined a deficiency of $ 15,556 in the Federal estate tax of the estate of Mae E. Gallahan, deceased.
T…
2Cases cited9 opinions
- Schuster v. CommissionerCourt of Appeals for the Ninth Circuit · 1962
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Schuster v. CommissionerUnited States Tax Court · 1959
- Clodfelter v. CommissionerUnited States Tax Court · 1971
- Estate of Linderme v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. James D. PaulsonCourt of Appeals for the Ninth Circuit · 2023